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TMI Blog2023 (10) TMI 481X X X X Extracts X X X X X X X X Extracts X X X X ..... leased on regular bail subject to the conditions imposed. - HONOURABLE MS. JUSTICE S. V. PINTO MR N.D.NANANVATY, SENIOR ADVOCATE FOR MR YASH N NANAVATY(5626) FOR THE APPLICANT(S) NO. 1 MS SHRUTI PATHAK, APP FOR THE RESPONDENT(S) NO. 1 ORDER 1. Heard learned advocate for the applicant and learned Additional Public Prosecutor for the respondent State. 2. By this application filed under Section 439 of the Code of Criminal Procedure, 1973, the applicant is seeking release on regular bail in connection with the FIR being C.R.No.11210015220162 of 2022 registered with DCB Police Station, District Surat for offences punishable under Sections 409, 419, 465, 467, 468, 471, 120(B) and 34 of the Indian Penal Code. 3. Learned Senior Advocate Mr.N.D.Na ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not have any material on record to show the purchase of scrap which attracts 18% GST, which involves availment of illegal input tax and passing of the input tax credit to the other persons. Mr.N.D.Nanavaty has further submitted that merely on the basis of the allegations, it cannot be even prima facie said that these transactions lead to evasion of GST and the chargesheet papers do not throw light and/or have any document on record to show how much input tax credit was availed from which supplier and how much input tax credit had been passed on to the recipients and neither the names of the suppliers of the above mentioned 5 firms nor the names the recipients of the above 5 firms are mentioned anywhere in the chargesheet. Mr.N.D.Nanavaty h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Goods and Service Tax Act, 2017 and even the chargesheet does not have any reference about the actions initiated for the evasion of GST and in such circumstances, it cannot be said that the applicant has committed an offence punishable under Section 409 and 419 of Indian Penal Code, 1860. Mr.N.D.Nanavaty has further submitted that the chargesheet does not show as to how the applicant has committed criminal breach of trust and what amount has been evaded and for how much tax is evaded and merely showing the banking transactions by itself is not the tax evasion and in any case, the police officers have no authority, jurisdiction and power to investigate for the evasion of tax and/or for this offence punishable under Section 132 of the Guja ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay Chandra V. Central Bureau Investigation reported in [2012] 1 SCC 40. (vii) Co-accused have been released by the Coordinate Bench of this Court vide order dated 03.07.2023 passed in Criminal Misc. Application No. 5196 of 2023, vide order dated 23.06.2023 passed in Criminal Misc. Application No. 4861 of 2023, vide order dated 01.05.2023 passed in Criminal Misc. Application No.7073 of 2023, vide order dated 28.04.2023 passed in Criminal Misc. Application No.5537 of 2023, vide order dated 05.07.2023 passed in Criminal Misc. Application Nos.6988 of 2023, 5204 of 2023, 5205 of 2023 and 6521 of 2023. 6. In view of the aforesaid facts, without discussing the evidence in detail, this Court, prima facie, is of the opinion that, this is a fit case ..... X X X X Extracts X X X X X X X X Extracts X X X X
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